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    <title>2021 (2) TMI 1015 - ITAT MUMBAI</title>
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    <description>The appeal was dismissed as withdrawn by the Tribunal as the assessee opted for settlement under the Vivad-Se-Vishwas Scheme. The court directed the appellant to file Form No. I under the scheme and granted liberty to restore the appeal if the scheme declaration was not favorable. The judgment emphasized expeditious processing of applications under the Act and instructed the Registry to entertain restoration requests promptly if needed. The Tribunal clarified the process for restoring the appeal in case of declaration rejection by the Revenue, ensuring timely resolution based on scheme outcomes.</description>
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      <description>The appeal was dismissed as withdrawn by the Tribunal as the assessee opted for settlement under the Vivad-Se-Vishwas Scheme. The court directed the appellant to file Form No. I under the scheme and granted liberty to restore the appeal if the scheme declaration was not favorable. The judgment emphasized expeditious processing of applications under the Act and instructed the Registry to entertain restoration requests promptly if needed. The Tribunal clarified the process for restoring the appeal in case of declaration rejection by the Revenue, ensuring timely resolution based on scheme outcomes.</description>
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